政策法规现行有效巴基斯坦清关税务

Federal Board of Revenue is pleased to notify the formation of the Directorate General of Post Clearance Audit Pakistan Customs in the FBR (Headquarters), Islamabad.

效力	法规类型	发布日期	生效日期	发文机构
现行有效	部门规章	2008-10-12	2008-10-12	Pakistan Federal Board of Revenue (FBR) - Customs

发布10-12

生效10-12

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）于2008年10月18日发布通知，依据《海关法》及《销售税法》设立“清关后审计总局”（Directorate General of Post Clearance Audit）。该机构隶属FBR总部，负责全巴进出口、保税仓储、大宗油品等业务的合规审计。主要职能包括建立风险管理系统（RMS）、历史数据库（NHD）及客户认证计划（CAP），并协调软件实施与人员培训。此公告仅涉及内部监管机构架构调整与职权划分，未直接改变进出口商或物流服务商的申报义务、税率标准或通关操作流程。

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad, the 18th October, 2008.

NOTIFICATION

(Customs)

S.R.O.1077(I)/2008.–– In exercise of the powers conferred by section

3DD of the Customs Act, 1969 (IV of 1969), and section 30 and 31 of Sales Tax Act,

1990, the Federal Board of Revenue is pleased to notify the formation of the Directorate

General of Post Clearance Audit Pakistan Customs in the FBR (Headquarters),

Islamabad, and appoint ,––

(a) the officer specified in column (2) of the Table below to be the Director

General of Post Clearance Audit, for the areas and functions specified in

corresponding column (3) thereof; and

(b) the Directors, Additional Directors, Deputy Directors, Assistant Directors,

Principal Appraisers, Senior Auditors, Appraisers, Deputy

Superintendents, to be the respective officers of Customs of those areas.

TABLE

S. No. Designation of the officer Area of Territorial Jurisdiction

1 2 3

1 Director General, Post Clearance All over Pakistan

Audit, Pakistan Customs, FBR

(Headquarters), Islamabad.

Area of functional jurisdiction

(i) All imports, into and exports from,

Pakistan routed and cleared by any

cargo clearance system including

temporary imports.

(ii) All matters including imports,

temporary imports of all sorts

including imports under

concessionary notifications, DTRE

Scheme, transshipment, transit and

warehousing.

(iii) Bulk oil imports.

(iv) Public and Private and

Manufacturing Warehouses.

(v) Export duty drawbacks.

(vi) Ship stores.

(vii) Baggage.

(viii) Client Accreditation Program (CAP).

(ix) National Historic Database (NHD).

(x) Risk Management System (RMS).

(xi) Liaison with PRAL or other vendors

for preparation, testing and execution

of software for effective

implementation of PCA at all the

Customs field formations throughout

Pakistan covering all the cargo

clearance systems.

(xii) Liaison with donors and all agencies

assisting in settling up and operation

of PCA, including JICA expert but

not limited to that.

(xiii) Coordination with DG Training for

conceiving, designing and executing

training modules for effective PCA

Programme.

(xiv) Coordination with Member (Admn)

of FBR for funds, infrastructure and

staff requirement.

(xv) Any other functional jurisdiction

assigned by the Board.

________________________________________________________________________

[C.No.1(1)L&P/2005]

(Dr. Muhammad Adnan Akram)

Second Secretary (Law & Procedure)